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2022 Supreme(All) 1357

ABDUL MOIN
Ram Bachan Smarak High School Thr. Its Treasurer S. S. Yadav – Appellant
Versus
Additional Commissioner Nyayik Lucknow Division Lko. – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Mahendra Pratap Pandey, Avinash Pandey

JUDGMENT :

1. Heard learned counsel for the petitioner and learned Standing counsel appearing for the State respondents.

2. By means of the present petitioner, the petitioner has prayed for the following reliefs :-

    "(I) Issue a writ, order or direction in the nature of certiorari quash the impugned order dated 19.1.2013 passed by Additional Commissioner Nyayik opposite party no.1 in appeal no.242/2010-11 under section 56 (1) of Indian Stamp Act and order dated 11.6.2010 & order dated10.5.2011 passed by opposite party no.3 A.D.M. (East) Lucknow in case no.7010/589/2003 contained in Annexure NO.1, 2 & 5 to this writ petition."

3. The case set forth by the petitioner is that a registered lease-deed was executed on 18.6.2003 a copy of which is Annexure No.3 to the petition. The said lease-deed was for a period of 30 years. Clause 5 of lease-deed provided that Lessee shall have one option for same period and it will be determined on the basis of the mutual consent of the parties by executing a separate lease-deed after expiry of lease period.

4. Proceedings were initiated against the petitioner under Section 47-A of Indian Stamp Act, 1899 contending that less stamp duty had been paid on the

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